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中级财务会计课件ppt

中级财务会计课件ppt

所得税的汇算清缴
企业每年都需要进行所得税的汇算清 缴，即对企业的应纳税所得额进行计 算，并缴纳相应的税款。
THANKS。
财务报表的分析与解读
财务报表的分析与解读是通过对财务报表的各 项指标进行比较、分析和评估，了解企业的财 务状况、经营成果和现金流量状况。
财务报表的分析与解读需要运用一定的财务分 析方法和技巧，如比率分析、趋势分析、比较 分析和综合分析等。
财务报表的分析与解读过程中，需要注意指标 的选取、对比对象的选择和数据的可靠性等问 题，确保分析结果的真实性和准确性。
累积影响数法
对于无法区分会计政策变更累积影 响数，可以采用累积影响数法进行 处理，计算出累积影响数并调整期 初留存收益。
会计估计变更的会计处理
追溯调整法
对于重要的会计估计变更，应当 采用追溯调整法进行处理，调整 期初留存收益和有关财务报表项 目。
未来适用法
对于不重要的会计估计变更，可 以采用未来适用法进行处理，即 在变更当期和未来期间均采用新 的会计估计。
合并报表的编制
企业合并后，需要编制合并资产负债 表、合并利润表和合并现金流量表等 财务报表。
金融工具的财务会计处理
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金融工具的定义
金融工具是指在金融交易中形成的，能够证明金 融资产和金融负债的权利和义务的凭证。
金融工具的分类
金融工具按照其期限性可以分为短期金融工具和 长期金融工具；按照其性质可以分为权益性金融 工具和债务性金融工具。
收入与费用会计概述
收入与费用会计主要涉及企业日常经营活动中产生的收入和费用的确认、计量和报告。
收入的确认与计量
收入的确认与计量是收入与费用会计的核心内容之一，主要涉及销售商品、提供劳务等收 入的确认和计量。不同类型的收入应根据其特点采用不同的确认标准进行计量。

中级财务会计英文版(PPT 94页)

中级财务会计英文版(PPT 94页)
Under this concept, corporate income for a period of time is the amount that may be paid to stockholders during that period and still enable the corporation to be as well off at the end of the
diesqtruiibtyutaioccnosutnotowwhneenrsisdsuuriningg the pefirnioadn,caiaml ostnagteomtheenrtsi.tems.
Chapter 3-15
Statement of Changes in Stockholders’ Equity
Investments and funds
Intangibles
Noncurrent Assets
Property, Plant, & Equipment
Chapter 3-10
Deferred Charges
Balance Sheet Format
Liability Classifications
4. Classify the assets of a balance sheet.
5. Classify the liabilities of a balance sheet.
6. Report the stockholders’ equity of a balance sheet.
7. Understand the concepts of income.
Basic Accounting Identity
A = L + OE

中级财务会计英文版课件 内部控制 Internal Control-----Financial Accounting

中级财务会计英文版课件 内部控制 Internal Control-----Financial Accounting

• EFT system on page 346.
• Business insight on page 346.
REVIEW QUESTION
The use of pre-numbered checks in disbursing cash is an application of what internal control principle?
Human Element
A system is only as good as the people operating it.
Collusion
Two people may conspire to override a control
• Do it on page 341.
STUDY OBJECTIVE 3
ESTABLISHING THE FUND
• Two steps to establish a petty cash fund
1 appoint a responsible custodian who will be responsible 2 determine the size of the fund (to cover 3-4 weeks)
INTERNAL CONTROL FOR CASH RECEIPTS
• Register tapes, remittance advices and deposit slips
• Cash should be stored in safes and bank vaults • Access to storage areas should be limited to authorized personnel • Cash registers should be used in executing over-the-counter receipts

中级财务会计PPT课件

中级财务会计PPT课件

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• 4） 2001年前后的会计规范变革——制度与 准则并行
• ① 修改《会计法》（99年）
• ② 发布《企业财务报告条例》（00年）
• ③ 发布统一的《企业会计制度》《金融企业 会计制度》
• ④ 修订具体会计准则
• 新发布： 《无形资产》（01年）；《借款费用》 （01 年）；《租赁》 （01年）；《中期报告》 （01年）； 《存货》 （01年）；《固定资产》 （01年）
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第一节 会计及其发展(ch1)
• 一、我国的会计发展状况
• 1.我国古代的会计
• “四柱清册” ：
•
“旧管”、“新收”、“开除”、“实在”
• “龙门账”
• 2.第一次大变革（鸦片战争至新中国成立）
• 晚晴：被迫门户开放 洋务运动；
• 民国：半封建 半殖民地 军阀割据 内战 中日战争
• 引进西方会计方法但应用范围有限（沿海地区 稍具规模
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• 成绩的构成：期末60%+平时40%
• 平时成绩：作业+小测验 • 作业 • 一讲就懂？一放就忘。一做就错。 • You see. • You forget. • You read. • You remember. • You do. • You learn.
• • 相关的英文词汇
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第一章 绪论
• 2014年起财政部会计准则委员会新发布和修订的企业会计准 则，见财政部会计司网站
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• 中国注册会计师协会 《会计》2015年度注会考试辅导教材 中国财政经济出版社 2015版
• 财政部会计资格考试评价中心 《中级财务会计实务》中国 财政经济出版社，2015

中级财务会计课件

中级财务会计课件
上课啦！！ 1
Accounting institute,Hebei University of Economics and Business 0
河北经贸大学会 计 学 院
Accounting Institute , Hebei University of Economics and Business
Accounting institute,Hebei University of Economics and Business 9
中 级会计学
Intermediate Accounting
1 总论
四、财务会计的基本特征
1.向企业外部提供信息 2.提供以财务报表为核心的信息 3.主要提供货币量化的历史信息 4.由确认、计量、记录和报告等程序构成 5.其依据是会计准则和会计制度
对象
资金
成本
规范
专门的准则与制度
内部规范
报告
三大报表
内部报告（较灵活）
模式
账—证—表
无特殊模式
Accounting institute,Hebei University of Economics and Business 11
中 级会计学
Intermediate Accounting
1 总论
五、财务会计的环境
中 级会计学
Intermediate Accounting
1 总论
ቤተ መጻሕፍቲ ባይዱ
（三）中级会计学的定位：
1.核算内容：经常性和一般性业务
2.核算依据：传统的财务会计理论
3.核算方法：会计核算的常规方法
合并会计报表等业务是中级财务会计的核算内容吗？
Accounting institute,Hebei University of Economics and Business 7

英文版中级财务会计第3章PPT

英文版中级财务会计第3章PPT

Periodic Inventory System
Beginning inventory + Purchases (net)-Ending Inventory = cost of goods sold
example
Periodic System
Apr. 1 Apr. 10 Apr. 20
100 units 80 units 70 units 250 units
Balance Sheet ($ in millions) 2009 2008 Current assets: Inventories Finished goods $ 660 $ 775 Work in process 38 43 Materials and supplies 330 402 Total $1,028 $1,220
Alternative inventory systems
A company using a perpetual system maintains a continuous record of the physical quantities in its inventory.
Comparison of system

Classification of inventory in different types of company
Merchandising company Merchandise inventory

Manufacturing company Raw materials inventory Work in process Finished goods inventory
2011 Inventory Accounts payable

中级财务会计学英文课件 (2)


Intermediate Accounting 2 Financial Reporting: Its Conceptual Framework
Conceptual Framework Overview
Objectives of Financial Reporting
Qualitative Characteristics of Accounting Information
Intermediate Accounting 2 Financial Reporting: Its Conceptual Framework
Statements of Financial Accounting Concepts issued by FASB
Concepts Statement No. 3 Elements of Financial Statements of Business Enterprises (Issue Date 12/80, replaced by No. 6 in 1985)
Intermediate Accounting 2 Financial Reporting: Its Conceptual Framework
Functions of FASB Conceptual Framework
To guide the FASB in establishing accounting standards. To provide a frame of reference for resolving accounting questions in situations where a standard does not exist. To determine the bounds for judgment in the preparation of financial statements.

中级财务会计英文课件 (20)


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Employee Share Purchase Plans
Permit employees to buy shares directly from their employer. Usually the plan is considered compensatory, and compensation expense is recorded. Employees may buy 100 shares of no par stock for $8.50 per share. The current market price is $10.00. The $1.50 discount is recorded as compensation expense:
19 - 11
Basic Earnings Per Share
Simple Capital Structure
(Basic EPS)
Net income (after tax) – Preferred dividends* Weighted average outstanding common stock
Cash (100 × $8.50) 850 Compensation expense (100 × $1.50) 150 Common stock (100 × $10.00) 1,000
Market value
19 - 10
Earnings Per Share (EPS)
Of the myriad facts and figures generated by accountants, the single accounting number that is reported most frequently in the media and receives by far the most attention by investors and creditors is earnings per share.

中级财务会计英文ch04共120页PPT资料

Separate responsibility for handling cash, recording cash transactions, and reconciling cash balances.
Cash-handling and cash-recording activities assigned to different people.
Chapter 4-7
Internal Control for Cash
Separate custody of and accounting for cash. Maintain only the minimum cash balance
needed. Provide for periodic test counts of cash
balances. Permit reconciliation of ledger and bank cash
account balances. Result in the physical control of cash.
Chapter 4-8
Control of Cash Receipts
Chapter 4-6
Internal Control Policies and procedures designed to:
Protect assets. Ensure compliance with laws and company policies. Provide accurate accounting records. Evaluate performance.
Chapter 4-5
Cash
Overdraft
Negative bank account balance reported as a current liability.

中级财务会计英文Accouting-Principles-----Financial-Accounting PPT课件


2003
QTR 1 QTR 2 QTR 3 QTR 4
JAN APR JUL OCT
2005
FEB MAY AUG NOV
MAR JUN SEPT DEC
2007
14
GOING CONCERN ASSUMPTION
The enterprise will continue in operation long enough to carry out its existing objectives.
2
STUDY OBJECTIVE 1
GAAP & CONCEPTUAL FRAMEWORK
GAAP is a set of standards and rules recognized as a general guide for financial reporting supported by:
SEC
Mandates GAAP
FASB
Develops GAAP
Collaborate
3
GAAP & CONCEPTUAL FRAMEWORK
The FASB developed a
CONCEPTUAL FRAMEWORK
to resolve accounting and reporting problems.
COMPARABLE CONSISTENT
6
RELEVANCE RELEVANT INFORMATION:
• Makes a difference in a decision. • Has predictive value and feedback value. • Is timely.
7
RELIABILITY
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18 - 8
• Total equity. • Often presented before liabilities.
The Corporate Organization
Advantages of a corporation
Continuous Existence
Easy ownership transfer
Articles of incorporation are filed with the state. State issues a corporate charter. Shares of stock issued.
18 - 12
Board of directors appoint officers. Board of directors elected by shareholders.
Limited liability company
• No limit on number of owners.
Limited liability partnership
•
Owners are liable for their own actions but not entirely liable for actions of other partners.
Shareholders’ Equity
Paid-in Capital
Retained Earnings Accumulated Other Comprehensive Income
18 - 2
Financial Reporting Overview
Shareholders' Equity Paid-in-capital: Captial stock: Preferred stock - $100 par value; 1,000 shares authorized; 400 shares issued and outstanding $ 40,000 Common stock - $10 par value; 60,000 shares authorized; 20,000 shares issued and outstanding 200,000 Additional paid-in capital in excess of par value From issuance of preferred stock 10,000 From issuance of common stock 300,000 Total paid-in capital $ 550,000 Retained earnings 121,500 Accumulated other comprehensive income: Net unrealized holding gains (losses) on investments (35,000) Gains (losses) from foreign currency translation 22,000 (13,000) Treasury stock (at cost) (10,000) Total shareholders' equity $ 648,500
Net Assets
Sources of Shareholdeed Amounts invested
by shareholders by corporation Other gains and losses not included in net income
As an additional section of the income statement.
18 - 5
As part of the statement of shareholders’ equity.
As a separate statement.
U.S. GAAP vs. IFRS
Comprehensive Income
18 - 10
Hybrid Organizations
S Corporation
• • • •
Double taxation avoided.
Limited liability protection of a corporation. Maximum number of owners. Limited liability protection of a corporation. All owners may be involved in management without losing limited liability protection.
Net holding gains (losses) on investments. Gains (losses) from and amendments to post retirement benefit plans.
18 - 4
Deferred gains (losses) from derivatives. Gains (losses) from foreign currency translations.
• Reserves:
Investment revaluation reserve. Translation reserve. Revaluation reserve.
Retained Earnings.
• Retained earnings. • Total shareholders’ equity. • Presented after liabilities
18 - 3
Accumulated Other Comprehensive Income
Accumulated other comprehensive income includes four types of gains and losses that traditionally have been excluded from net income.
18
Shareholders’ Equity
PowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPA
Easy to raise capital
Limited liability
Disadvantages of a corporation
Double taxation
18 - 9
Government regulation
Types of Corporations
Not-for-profit corporations include hospitals, charities, and government agencies such as FDIC. Publicly-held corporations whose shares are widely owned by the general public. Privately-held corporations whose shares are owned by only a few individuals.
Use of the Term Reserves and Other Terminology Differences
• Accumulated other comprehensive income:
Net gains (losses) on investments—AOCI. Net gains (losses) foreign currency translation —AOCI. Fair value adjustments not permitted.
• Same
• Same
• Not permitted
18 - 6
U.S. GAAP vs. IFRS
Use of the Term Reserves and Other Terminology Differences
• Capital stock:
Common stock. Preferred stock. Paid‐in capital—excess of par, common. Paid‐in capital—excess of par, preferred .
18 - 11
The Model Business Corporation Act
• Nature and location of business activities. • Number and classes of shares authorized. • Number and classes of shares authorized.
Issued shares are authorized shares of stock that have been sold.
18 - 14
McGraw-Hill/Irwin
Copyright © 2011 by the McGraw-Hill Companies, Inc. All rights reserved.
The Nature of Shareholders’ Equity
Assets – Liabilities = Shareholders’ Equity
• Single statement of comprehensive income. • Two statements: a separate income statement and statement of comprehensive income. • In the statement of shareholders’ equity.